Northwestern Oklahoma State University

Student Financial Assistance Cluster, ALN 84.268 Federal Direct Student Loans, ALN 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2024-2025 Criteria or specific requirement - Special Tests: Enrollment Reporting 34 CFR Section 690.83(b)(2) and 685.309 Condition - Student enrollment changes during the year were not properly communicated to the National Student Loan Data System (NSLDS). Cause - The credentialing level (GEEP) screen in the student information system, Colleague, was not setup appropriately. Program enrollment effective dates for continuing students were reported as the first day of interim classes for Spring 2025 and Summer 2025 regardless of whether the student was enrolled in interim classes. An enrollment change was reported to the National Student Clearinghouse (NSC) but was not reflected in NSLDS. Effect or potential effect - NSLDS was not properly notified of student enrollment status changes. Questioned costs - None Context - Out of a population of 1,118 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 25 student enrollment status changes were selected for testing. Our sample was not and was not intended to be statistically valid. For 17 students, the credential level was incorrectly reported to NSLDS. For 1 student, change in program enrollment status was not reported to NSLDS. For 3 students, the program enrollment effective date was incorrectly reported to NSLDS. Identification as a repeat finding - N/A Recommendation - The University should review processes and controls around enrollment reporting and consider changes to address this finding.

Student Financial Assistance Cluster, ALN 84.268 Federal Direct Student Loans, ALN 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2024-2025 Criteria or specific requirement - Reporting 34 CFR Section 690.83 Condition - Student origination records were not properly submitted to the Common Origination and Disbursement (COD) System. Cause - The University does not have adequate processes and controls around reporting to ensure origination records are accurate. Effect or potential effect - Inaccurate origination records were submitted to COD. Questioned costs - None Context - Out of a population of 1,197 students receiving Pell and/or Direct Loans, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. Of the sample of 25 students, 21 were Pell recipients. For 7 Pell recipients, the enrollment date origination record submitted to COD did not match the enrollment date according to the University's 2024-2025 academic calendar. Identification as a repeat finding - N/A Recommendation - The University should review processes and controls around origination record reporting and consider changes to address this finding.

Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Cause - The University's Office of Financial Aid incorrectly calculated the return of Title IV funds. Effect or Potential Effect - Incorrect balance of funds were returned and funds were not returned within the required time frame. Condition - Return of Title IV funds were not calculated correctly and funds were not completed within the required time frame. Questioned Costs - $633 Context - Out of a population of 73 official and unofficial withdrawals of students who received Student Financial Assistance. A sample of 9 student withdrawals were selected for testing. Our sample was not and was not intended to be statistically valid. For 2 of the student withdrawals tested, the calculation of funds to be returned was calculated incorrectly, funds were not made back to the lender within the required time frame and the credits to accounts were not made within the required timeframe. Identification as a Repeat Finding - N/A Recommendation - The University's Office of Financial Aid should complete Return of Title IV calculations for all students who officially and unofficially withdrew during the semester using the proper days in the semester and the proper amount of aid disbursed. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. The University corrected the software perimeters to correctly reflect the number of days for breaks and to also reflect calculations involving institutionally match FSEOG funds that were not required for FY25. Management will continue to monitor adherence to Title IV rules and regulations.

Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR Section 690.83 (b)(2) and 685.309 Condition - Student enrollment changes during the year were not properly communicated to the National Student Loan Data System (NSLDS). Questions Costs - None Context - Out of a population of 846 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 25 student enrollment status changes were selected for testing. Our sample was not and was not intended to be statistically valid. 2 students had enrollment changes that were not properly reported. Errors include not reporting within the 60-day requirement. Effect - NSLDS was not properly notified of student enrollment status changes. Cause - The University does not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a repeat finding - N/A Recommendation - The University should review processes and controls around enrollment reporting and consider changes to address this finding. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. Upon review, the status changes were submitted to the Clearinghouse within the mandatory time frame; however, the Clearinghouse database did not reflect the updates. University management will communicate with the Clearinghouse to try and resolve any conflicts with data uploads causing the errors.

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